The audit committee may serve several important purposes, some of which directly benefit the internal audit activity.

i am not in the profission of internal audit

Its purpose is to help keep external and internal auditors independent of management and to ensure that the directors are exercising due care.

A. Protecting the independence of the internal audit activity from undue management influence.

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The audit committee's primary role in safeguarding the internal audit activity is to ensure its independence from excessive management influence. This oversight includes reporting to the board of directors and the authority to hire or terminate the internal auditor. This protection of independence is crucial as it allows the internal auditor to conduct impartial and unbiased audits, ultimately enhancing the organization's governance, risk management, and internal control processes. While the audit committee has other essential functions, such as reviewing work schedules and procedures, none are as significant as preserving the internal audit activity's independence from undue management influence.

Reviewing annual engagement work schedules and monitoring engagement results.

A. Protecting the independence of the internal audit activity from undue management influence.

The most significant benefit provided by the audit committee to the internal audit activity is protecting its independence. The audit committee is responsible for overseeing the internal audit function and ensuring that it operates independently and objectively, free from undue influence from management. This is critical for the internal audit activity to effectively identify and report on risks and controls within the organization. Without the audit committee's oversight and protection of the internal audit activity's independence, the internal audit function may be compromised and its credibility may be undermined.

While reviewing annual engagement work schedules, approving engagement work schedules, and reviewing copies of procedures manuals are all important functions of the audit committee, protecting the independence of the internal audit activity is the most significant benefit provided by the audit committee to the internal audit function.

Its purpose is to help keep external and internal auditors independent of management and to ensure that the directors are exercising due care.

I am not in to this criteria 

I have no experience in Internal Audit, and are therefore not qualified to answer this question.

The audit committee should work with management, the internal auditors, and the independent auditor to gain the knowledge needed to provide appropriate oversight of this area. Likewise, the audit committee is responsible for overseeing the entire financial reporting process.

A would-be my answer although this should be a given.

The answer is: A  , as it must be neuter